SEBASTIAN Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The petitioner is the owner in occupation and enjoyment of 24.420 cents of landed property having a residential building, in Sy. No.254/6A/4/24 of Chengalam East Village of Kottayam Taluk, obtained as per Ext. P1 sale deed.

(2.) The residential building was rebuilt and the construction was completed in the year 2009-2010. According to the petitioner, the building is having a plinth area of 276.57 Square meter (sq. m.).

(3.) As per Sec. 5 of the Kerala Building Tax Act, 1975 (hereinafter referred to as the 'Act'), building tax shall be charged on every building based on the plinth area at the rate specified in the Schedule to the Act. Sec. 5A of the Act (as it stood prior to 1/4/2014) provides that buildings having a plinth area of 278.7 sq. m. or more and completed on or after 01/04/1999 are liable to be levied with luxury tax of Rs.2,000.00 per annum.